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All Journal EL-MUHASABA Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Majalah Ekonomi Efektor EQIEN - JURNAL EKONOMI DAN BISNIS Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan Jurnal Riset Akuntansi Aksioma JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal ABDINUS : Jurnal Pengabdian Nusantara BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Jurnal Manajemen, Ekonomi, Keuangan dan Akuntansi CAHAYA AKTIVA Academia Open Jurnal Insan Farmasi Indonesia Jurnal Aghniya Perspektif Akuntansi Jurnal Rekayasa, Teknologi, dan Sains Economic Reviews Journal Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Ekonomi dan Bisnis Prosiding Seminar Nasional Pengabdian Masyarakat International Journal of Management Research and Economics HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Jurnal Ekonomi dan Bisnis Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ekonomi, Akuntansi dan Perpajakan Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) Jurnal Sistem Informasi, Akuntansi dan Manajemen KIC SENMEA Prosiding Simposium Nasional Manajemen dan Bisnis
Puspita, Erna
Universitas Nusantara PGRI Kerdiri
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ACCOUNT REPRESENTATIVE SEBAGAI JEMBATAN KEPATUHAN WAJIB PAJAK Puspita, Ismayantika Dyah; Puspita, Erna; Paramitha, Dyah Ayu
Jurnal Ilmiah Bisnis dan Ekonomi Asia Vol 11 No 2 (2017): Jurnal Ilmiah Bisnis Dan Ekonomi Asia
Publisher : LP2M Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32812/jibeka.v11i2.55

Abstract

The purpose of this study are (1) To find out how far understanding taxpayers about Account Representative. (2) Analyzing the socialization conducted by KPP Prataa Pare and Kediri to prospective taxpayers about Account Representative duties. (3) Analyzing to what extent the utilization of AR by the taxpayer. (4) Analyze the implementation of AR tasks in relation to improve taxpayer compliance. This research approach uses qualitative research with phenomenological paradig. Informants are taxpayers registered in KPP Pratama Pare and Kediri with data collection using observation techniques, interviews and documentation. Conclusion of research result is the taxpayer’s informant has no knowledge about AR nor the duties. Taxpayer informants also never get socialization abaout AR and duties of KPP. So the taxpayer does not utilize the service facility of AR, although one of the informants in the end get the service facility during the tax amnesty. So, it can be said that Account Representative (AR) is not the main cause of taxpayer (WP) compliance in carrying out its tax obligations.
SEBUAH PENCARIAN, MAHASISWA AKUNTANSI YANG AKUNTANSI Kusumaningtyas, Dian; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.145 KB) | DOI: 10.29407/jae.v4i3.13550

Abstract

The purpose of this study was to find out how students' perceptions and understanding of accounting. And whether the aspirations of these students are in accordance with their lecture education. This research is a qualitative study in which data collection uses interview techniques. The informants interviewed i were fifth semester students (V) in Accounting Study Program at the University of Nusantara PGRI Kediri. The data analysis technique uses transcendental phenomenology analysis techniques, the translation of which is Noema, Epoche (Bracketing), Noesis, Intentional Analysis and Eidetic Reduction. The results of the study concluded that the informants chose the accounting department because they assumed that the promised employment opportunities were wide. Some informants felt that studying at an accounting study program was difficult because many counts and courses were sometimes difficult to understand. However, the informant also assumed that with accounting courses there was a lot of information about how the financial statements should be presented and how to assess the fairness of financial statements. Besides that what makes them interested is the development of accounting science that is always up to date. Some background informants chose the career they aspired to start from wanting to reduce the occurrence of corruption to be tempted by a large salary. Career planning is needed to determine the direction in accordance with the goals, the lack of understanding of accounting also influences the career aspired by the informant.
Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank BTN Cabang Kota Kediri Hestiana, Hesti Nofiana; Puspita, Erna; Kurniawan, Andy
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i3.20945

Abstract

Pengujian ini ditujukan sebagai langkah analisis variabel pengaruh sistem informasi akuntansi, pengendalian internal, dan motiivasi kerja terhdap kinnerja karaywan pada bank BTN cabang kota Kediri. Pendekatan pada pengujian memakai pendekatan kuantitatif dengan teknik penelitian kausalitas. Populasi pada penelitian ini adalah seluruh karyawan bank BTN cabang kota kediri yang berjumlah 62 responden yang diprogram SPSS 21 untuk menganalisis regresi berganda. Hasil dari pengujian ini menunjukkan bahwa sistem informasi akuntansi secara parsial tidak berpengaruh terhadap kinerja karyawan, pengendalian internal dan motivasi kerja masing masing secara parsial berpengaruh terhadap kinerja karyawan. Secara simultan, sistem informasi akuntansi, pengendalian internal, dan motivasi kerja berpengaruh terhadap kinerja karyawan.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT Hanjaya Mandala Sampoerna Tbk Tahun 2018 - 2023 Khoharudin, Ali; Solikah, Mar’atus; Puspita, Erna
Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 3 (2024): September : Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN)
Publisher : FEB Universitas Maritim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/ebismen.v3i3.2494

Abstract

Performance is a measure or assessment of the extent to which a company can achieve the desired goals and results. One way to assess the financial performance of a company is to carry out financial report analysis. This research aims to determine financial performance using financial ratios at PT. Hanjaya Mandala Sampoerna Tbk which occurred before the disaster that hit the world, namely the Covid 19 pandemic, during the Covid 19 pandemic and after the Covid 19 pandemic. This research uses quantitative descriptive methods with analysis techniques using liquidity, solvency, activity and profitability ratios. The information and data for this research come from the annual financial report on the official website of PT. Hanjaya Mandala Sampoerna Tbk. The results of this research are measurements of liquidity, solvency, activity and profitability ratios at PT. Hanjaya Mandala Sampoerna Tbk from 2018 to 2023 which obtained an average performance score with conditions tending to be unhealthy.
PEMILIHAN KOMPOSISI VARIASI BASIS FORMULA SEDIAAN SERUM EKSTRAK DAUN KELOR (Moringa oleifera L.) DARI TINJAUAN FORMULA DAN KENYAMANAN PEMAKAIAN Indriastuti, Marlina; Puspita, Erna
Jurnal Insan Farmasi Indonesia Vol 7 No 3 (2024): Jurnal Insan Farmasi Indonesia
Publisher : Sekolah Tinggi Ilmu Kesehatan ISFI Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36387/pvpq4d81

Abstract

Moringa plants (Moringa oleifera L.) are herbal plants that are used as food and alternative medicine because they have nutrients and potential as medicinal plants. Moringa leaves (Moringa oleifera L.) have antioxidant compounds, so it can be developed into one of the cosmetic preparations. This study aims to determine the formulation and physical evaluation of serum from moringa leaves using a variety of bases. Formulas were made into 3, namely formula 1 HPMC 3%, Carbopol 940 1.5%, and CMC Na 3.5%. Formulation 2 HPMC 2.5%, Carbopol 940 1%, and CMC Na 3%. Formulation 3 HPMC 2%, Carbopol 940 0.5%, and CMC Na 3%. The results showed that formula 3 fulfilled the physical evaluation of serum preparations in the pH test, viscosity test and adhesion test as indicated by the p-value (>0.05). The statistical results of the hedonic test based on color and odor obtained a p-value (>0.05) and the results of the Univariate General Linear Model analysis showed that formula 3 had the highest value of 3.28 on color and 2.16 on odor.
Analsisis Laporan Keuangan Perusahaan Food and Beverage (FNB) di BEI (Bursa Efek Indonesia) Moch. Ardan Al Mahdi Arifin; Erna Puspita; Badrus Zaman
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.671

Abstract

Abstract : The performance of a company, especially a public company, often influences the company's share price. One aspect that is an indicator for investors in analyzing a company's share price is financial performance. Financial performance is reflected through financial ratios in the company's financial reports. Some financial ratios include profitability, liquidity and leverage ratios. This research aims to analyze the influence of profitability, liquidity and leverage ratios on share prices of food and beverages (FnB) sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2021 - 2023. In this research a quantitative causality approach is used. A total of 15 food and beverages (FnB) sector companies were the subjects of this research. The analytical method used is multiple linear regression analysis with hypothesis testing in the form of t test, F test and determination test. Based on the results of the analysis that has been carried out, it is known that profitability, liquidity and leverage partially and simultaneously influence the share prices of companies in the food and beverages (FnB) sector for the 2021 - 2023 reporting period. Abstrak : Kinerja suatu perusahaan khususnya pada perusahaan terbuka seringkali berpengaruh terhadap harga saham perusahaan. Salah satu aspek yang menjadi indikator investor dalam menganalisis harga saham perusahaan adalah kinerja keuangan. Kinerja keuangan tercermin melalui rasio keuangan dalam laporan keuangan perusahaan. Beberapa rasio keuangan diantaranya adalah rasio profitabilitas, likuiditas, dan leverage. Penelitian ini bertujuan untuk menganalisis pengaruh rasio profitabilitas, likuiditas, dan leverage terhadap harga saham perusahaan sektor food and beverages (FnB) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021 – 2023. Dalam penelitian ini digunakan pendekatan kuantitatif kausalitas. Sebanyak 15 perusahaan sektor food and beverages (FnB) menjadi subyek dalam penelitian ini. Metode analisis yang digunakan adalah analisis regresi linier berganda dengan uji hipotesis berupa uji t, uji F, dan uji determinasi. Berdasarkan hasil analisis yang telah dilakukan, diketahui  bahwa profitabilitas, likuiditas, dan leverage secara parsial dan simultan berpengaruh terhadap harga saham perusahaan sektor food and beverages (FnB) periode pelaporan 2021 – 2023.
Pengaruh Struktur Aktiva (Fixed Asset Ratio), Profitability (Return On Asset) dan Ukuran Perusahaan terhadap Struktur Modal (Debt Equity Ratio) di Bursa Efek Indonesia Tahun 2020 – 2023 Fastami’ Lima Yukha; Erna Puspita; Diah Nurdiwaty
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1.691

Abstract

Abstract : Food and beverage cpmpanies have high growth potential and continue to develop.  As one of the subsectors on the IDX, food and beverage companies attract the interest of investors because of their ability to survive amidst Indonesia's unstable economic conditions. And judging from the capital structure measured using the Debt Equity Ratio of food and beverage companies in 2020-2023, on average companies use more external funds than their own capital. This research aims to determine the influence of asset structure, profitability (ROA), and company size on the capital structure of food and beverage companies listed on the IDX in 2020-2023. This type of research is causality research with a quantitative approach. The sample in this study was obtained using a purposive sampling method based on predetermined criteria, with a population of 99 companies and a sample size that met the criteria, there were 20 food and beverage companies which were analyzed using multiple linear regression with IBM SPSS Version 23 software. The research results showed that ( 1) asset structure has no effect on capital structure, profitability (ROA) has an effect on capital structure, and company size has an effect on capital structure. (2) simultaneously asset structure, profitability (ROA), and company size influence capital structure. Abstrak : Perusahaan makanan dan minuman memiliki potensi pertumbuhan yang tinggi dan terus berkembang. Sebagai salah satu subsektor yang ada di BEI, perusahaan makanan dan minuman menarik minat para investor karena kemampuannya bertahan di tengah kondisi ekonomi Indonesia yang tidak stabil. Dan dilihat dari struktur modal yang diukur menggunakan Debt Equity Ratio perusahaan makanan dan minuman pada tahun 2020-2023, rata- rata perusahaan lebih banyak menggunakan dana eksternal dari pada modalnya sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva, profitability (ROA), dan ukuran perusahaan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2020-2023. Jenis penelitian ini adalah penelitian kausalitas dengan pendekatan kuantitatif. Sampel dalam penelitian ini diperoleh menggunakan metode purposive sampling berdasarkan kriteria yang sudah ditentukan, dengan populasi 99 perusahaan dan jumlah sampel yang sesuai dengan kriteria terdapat 20 perusahaan makanan dan minuman yang dianalisis menggunakan regresi linier berganda dengan software IBM SPSS Versi 23. Hasil penelitian menunjukkan bahwa (1) struktur aktiva tidak berpengaruh terhadap struktur modal, profitability (ROA) berpengaruh terhadap struktur modal, dan ukuran perusahaan berpengaruh terhadap struktur modal.(2) secara simultan struktur aktiva, profitability, dan ukuran perusahaan berpengaruh terhadap struktur modal.
Analisis Faktor – Faktor yang Mempengaruhi Penyerapan Tenaga Kerja pada Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 Dewi Hayu Nafi’ah; Erna Puspita; Puji Astuti
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i2.936

Abstract

Abstract : The role of the industrial sector is aimed at strengthening the national economic structure and supporting each other between sectors, improving the national economy, absorbing labor to reduce poverty, and empowering communities which are also expected to increase per capita growth. The purpose of this study is to analyze the effect of Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) on Labor Absorption (PTK). The population in this study is the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The sampling technique used in this study is saturated sampling which produces the entire Industrial Sector in East Java Province in 2019 - 2023 which consists of 29 districts and 9 cities. The analysis techniques used are classical assumption tests, multiple linear regression tests, and hypothesis tests. The results of the study partially state that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). The results of the study simultaneously stated that Gross Regional Domestic Product (GRDP), Human Development Index (HDI), Minimum Wage (UM) have an effect on Labor Absorption (PTK). Abstrak : Peranan sektor industri ditujukan untuk memperkokoh struktur ekonomi nasional dan saling mendukung antar sektor, meningkatkan perekonomian nasional, menyerap tenaga kerja guna mereduksi kemiskinan, dan pemberdayaan masyarakat yang juga diharapkan dapat meningkatkan pertumbuhan perkapita. Tujuan penelitian ini untuk menganalisis pengaruh Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) terhadap Penyerapan Tenaga Kerja (PTK). Populasi dalam penelitian ini adalah seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu secara sampling jenuh yang menghasilkan seluruh Sektor Industri di Provinsi Jawa Timur Tahun 2019 – 2023 yang terdiri dari 29 kabupaten dan 9 kota. Teknik analisis yang digunakan adalah uji asumsi klasik, uji regresi linier berganda, dan uji hipotesis. Hasil penelitian secara parsial menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK). Hasil penelitian secara simultan menyatakan bahwa Produk Domestik Regional Bruto (PDRB), Indeks Pembangunan Manusia (IPM), Upah Minimum (UM) berpengaruh terhadap Penyerapan Tenaga Kerja (PTK).
Analisis Dampak Boikot Produk Terhadap Kinerja Keuangan Perusahaan Puspita, Erna; Solikah, Mar'atus; Rosmina, WA
JUEB : Jurnal Ekonomi dan Bisnis Vol. 4 No. 2 (2025): JUEB: Jurnal Ekonomi dan Bisnis
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jueb.v4i2.1472

Abstract

Dalam beberapa tahun terakhir, konflik geopolitik di Timur Tengah, khususnya antara Israel dan Palestina, telah memicu gelombang solidaritas global yang diwujudkan melalui aksi-aksi boikot terhadap perusahaan yang dianggap terafiliasi dengan Israel. Masyarakat Indonesia menjadi bagian dari aksi boikot tersebut, aksi ini semakin jelas dengan dikeluarkannya Fatwa Nomor 83 tahun 2023 pada 8 November 2023. Boikot yang ditujukan kepada perusahaan-perusahaan yang dianggap mendukung Israel dapat mempengaruhi penjualan, reputasi merek, dan pada akhirnya mempengaruhi kinerja keuangan perusahaan. Tujuan dari penelitian ini adalah untuk menganalisis apakah terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan, sebelum dan sesudah adanya gerakan boikot. Variabel kinerja keuangan diukur melalui likuiditas, profitabilitas, leverage dan harga saham Perusahaan. Teknik pengumpulan data menggunakan dokumentasi dari data sekunder berupa laporan keuangan Perusahaan yang diunduh dari situs resmi Bursa Efek Indonesia. Teknik analisis data yang digunakan sesuai dengan tujuan penelitian adalah Uji Paired Sample T-Test. Hasil analisis menunjukkan bahwa tidak terdapat perbedaan yang signifikan pada kinerja keuangan Perusahaan antara sebelum dan sesudah terjadinya gerakan boikot.
Good Corporate Governance, Struktur Modal, dan Kinerja Keuangan terhadap Harga Saham Perusahaan Sektor Financials Rosita Diyah Ramadhani; Sigit Puji Winarko; Erna Puspita
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2998

Abstract

There is a large correlation between its economic development and a country’s capital market. The capital market connects individuals with potential investments and helps businesses obtain the necessary financing. The way investors view a company’s growth potential is reflected in its stock valuation. Stock price fluctuations are influenced by several factors, including effective Good Corporate Governance (GCG), capital structure, and financial performance. By examining the impact of GCG, financial performance, and capital structure, this study aims to provide clearer guidelines on how companies in the financial sector of the IDX can influence stock prices from 2020 to 2024. The quantitative method used is multiple linear regression analysis. The study found that stock values ​​were significantly influenced by these three factors, both separately and when combined. These three variables explain a quarter of the variance in stock prices (measured by the Adjusted R² value of 0.256), while the remaining variation is due to variables outside this study. Whether you are an investor or a business leader, these findings can help you make better financial and governance choices and will pave the way for further research.
Co-Authors Acha Bella Firdayanti Agus sades Setiawan Ainun Fadhila Amalia Renata Anggraeni Amin Tohari Andy Kurniawan Andy Kurniawan Andy Kurniawan, Andy Anggun Utomo Putri Anneke Shierly Frycillia Widodo Badrus Zaman Badrus Zaman Badrus Zaman Bitasari, Irna Budhi Utami Devika Putri Lestari Devita Dwi Nur Insani Dewi Hayu Nafi’ah Dhea Evanda Mu’amarotul Hidayah Diah Nurdiwaty Dian Kusumaningtyas Dian Kusumaningtyas, Dian Dinda Dwi Putri Betari Dita Natalia Sari Dyah Ayu Paramitha Erma Tria Oktaviani Evita Noviani Evy Nulandari Faisol Faisol Faisol Fastami’ Lima Yukha Fine Ferda Sella Putri Gilang Wahyu Kristiani Hestiana, Hesti Nofiana Hestin Sri Widiawati Holyness Nurdin Singadimedja Ibnu Samsul Huda Ilmi, Aziz Rizki Miftahul Indah Rahmawati Indriastuti, Marlina Ismayantika Dyah Puspita Khoharudin, Ali Lexia Ifani Linawati Linawati Linawati Linawati Mabella Syinta Nuria Mahliatussikah , Hanik Mar'atus solikah Mirnawati Mirnawati Moch. Ardan Al Mahdi Arifin Mohammad Tawakal Al Faruq Nurrenza Azizah Paramitha, Dyah Puji Astuti Puji Astuti Puji Astuti Puspita, Ismayantika Dyah Putri Setyo Andini Putri, Wilda Karisma Reficensa Therisia Resa Putri Ningtias Riska Putri Rosita Diyah Ramadhani Rosmina, WA Ruhita Shagti Septian Dwi Arinda Shintya Mellinia Rani SIGIT PUJI WINARKO Sofa Marwa Irwanto Solikah, Mar atus solikah, mar'atus Solikah, Mar’atus Sri Widiawati, Hestin Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Sugeng Totok Triana Oktavia Oktavia Putri Yenny Meilina Soesilowati Yogas Andi Prima Zulia Kartikosari